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huai zhang sun shi de gu ji fang fa
Author(s): 
Pages: 41
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  坏帐损失备抵法应收帐款配比原则稳健性原则坏帐率百分比法赊销业务财务情况现销;
Abstract: <正> 企业采用备抵法计提坏帐准备,体现了会计的配比原则和稳健性原则。备抵法,就是事先预计当年赊销收入可能招致的坏帐损失,通过调整帐户,计提坏帐准备,而对确定的无法收回的应收帐款,则从已计提的坏
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